{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/30/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"718","topic_title":"Compensation—Stock Compensation","subtopic":"718-30","subtopic_title":"Awards Classified as Liabilities","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"718-30-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Example illustrates the guidance in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/718/30/#718-30-35-2\" class=\"xref\">718-30-35-2 through 35-4</a></div> and <div class=\"xref-range displayInline\"><a href=\"/asc/718/740/#718-740-25-2\" class=\"xref\">718-740-25-2 through 25-4</a></div>.</div> </div>","snippet":"This Example illustrates the guidance in paragraphs 718-30-35-2 through 35-4 and 718-740-25-2 through 25-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4d4c5b88c48f82f790796df1af629f0fa6a40f1d7d000c8ddb17f561d767fb8","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-1A","para":"55-1A","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8E9E91-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Example (see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/718/30/#718-30-55-2\" class=\"xref\">718-30-55-2 through 55-11</a></div>) describes <a href=\"/glossary/e/#employee\" class=\"term\" title=\"An individual over whom the grantor of a share-based compensation award exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (IRS) Revenue Ruling 87-41. A reporting entity based in a foreign jurisdiction would determine whether an employee-employer relationship exists based on the pertinent laws of that jurisdiction. Accordingly, a grantee meets the definition of an employee if the grantor consistently represents that individual to be an employee under common law. The definition of an employee for payroll tax purposes under the U.S. Internal Revenue Code includes common law employees. Accordingly, a grantor that classifies a grantee potentially subject to U.S. payroll taxes as an employee also must represent that individual as an employee for payroll tax purposes (unless the grantee is a leased employee as described below). A grantee does not meet the definition of an employee solely because the grantor represents that individual as an employee for some, but not all, purposes. For example, a requirement or decision to classify a grantee as an employee for U.S. payroll tax purposes does not, by itself, indicate that the grantee is an employee because the grantee also must be an employee of the grantor under common law. A leased individual is deemed to be an employee of the lessee if all of the following requirements are met: The leased individual qualifies as a common law employee of the lessee, and the lessor is contractually required to remit payroll taxes on the compensation paid to the leased individual for the services provided to the lessee. The lessor and lessee agree in writing to all of the following conditions related to the leased individual: The lessee has the exclusive right to grant stock compensation to the individual for the employee service to the lessee. The lessee has a right to hire, fire, and control the activities of the individual. (The lessor also may have that right.) The lessee has the exclusive right to determine the economic value of the services performed by the individual (including wages and the number of units and value of stock compensation granted). The individual has the ability to participate in the lessee's employee benefit plans, if any, on the same basis as other comparable employees of the lessee. The lessee agrees to and remits to the lessor funds sufficient to cover the complete compensation, including all payroll taxes, of the individual on or before a contractually agreed upon date or dates. A nonemployee director does not satisfy this definition of employee. Nevertheless, nonemployee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer's shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards granted to nonemployee directors for their services as directors. Awards granted to those individuals for other services shall be accounted for as awards to nonemployees. (P) December 16, 2026; (N) December 16, 2026220-40-65-1An individual over whom a reporting entity exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (IRS) Revenue Ruling 87-41. A reporting entity based in a foreign jurisdiction would determine whether an employee-employer relationship exists based on the pertinent laws of that jurisdiction. Accordingly, an individual meets the definition of an employee if the reporting entity consistently represents that individual to be an employee under common law. The definition of an employee for payroll tax purposes under the U.S. Internal Revenue Code includes common law employees. Accordingly, a reporting entity that classifies an individual potentially subject to U.S. payroll taxes as an employee also must represent that individual as an employee for payroll tax purposes (unless the individual is a leased employee as described below). An individual that meets the definition of an employee includes, but is not limited to, a full-time, part-time, temporary, or seasonal employee. An individual does not meet the definition of an employee solely because the reporting entity represents that individual as an employee for some, but not all, purposes. For example, a requirement or decision to classify an individual as an employee for U.S. payroll tax purposes does not, by itself, indicate that the individual is an employee because the individual also must be an employee of the reporting entity under common law. A leased individual is deemed to be an employee of the lessee if all of the following requirements are met: The leased individual qualifies as a common law employee of the lessee, and the lessor is contractually required to remit payroll taxes on the compensation paid to the leased individual for the services provided to the lessee. The lessor and lessee agree in writing to all of the following conditions related to the leased individual: The lessee has the exclusive right to grant compensation to the individual for the employee service to the lessee. The lessee has a right to hire, fire, and control the activities of the individual. (The lessor also may have that right.) The lessee has the exclusive right to determine the economic value of the services performed by the individual (including wages and the number of units and value of stock compensation granted). The individual has the ability to participate in the lessee's employee benefit plans, if any, on the same basis as other comparable employees of the lessee. The lessee agrees to and remits to the lessor funds sufficient to cover the complete compensation, including all payroll taxes, of the individual on or before a contractually agreed upon date or dates. A nonemployee director does not satisfy this definition of employee. Nevertheless, nonemployee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer's shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards and other compensation granted to nonemployee directors for their services as directors. Awards granted and compensation paid to those individuals for other services shall be accounted for as awards and compensation to nonemployees.\"><span>employee</span></a> awards. However, the principles on how to account for the various aspects of employee awards, except for the compensation cost attribution and certain inputs to valuation, are the same for nonemployee awards. Consequently, the concepts about valuation and forfeiture estimation and remeasurement of awards, exercise, and expiration in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/718/30/#718-30-55-2\" class=\"xref\">718-30-55-2 through 55-11</a></div> are equally applicable to nonemployee awards with the same features as the awards in this Example (that is, awards with a specified period of time for vesting classified as liabilities). Therefore, the guidance in those paragraphs may serve as implementation guidance for similar nonemployee awards.</span></span> </div> </div>","snippet":"This Example (see paragraphs 718-30-55-2 through 55-11) describes employee awards. However, the principles on how to account for the various aspects of employee awards, except for the compensation cost attribution and ce…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5423ef665c775b648cb98350ca7d331747d39a2a68e54b704181dcc9f969bd22","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-1B","para":"55-1B","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EA172-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Compensation cost attribution for awards to nonemployees may be the same or different for employee awards. That is because an entity is required to recognize compensation cost for nonemployee awards in the same manner as if the entity had paid cash in accordance with paragraph <a href=\"/asc/718/10/#718-10-25-2C\" class=\"xref\">718-10-25-2C</a>. Additionally, valuation amounts used in this Example could be different because an entity may elect to use the contractual term as the expected term of share options and similar instruments when valuing nonemployee share-based payment transactions.</span></span> </div> </div>","snippet":"Compensation cost attribution for awards to nonemployees may be the same or different for employee awards. That is because an entity is required to recognize compensation cost for nonemployee awards in the same manner as…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cdb328f88a48cf736f51b93f490cd63437ecae02e50e299b0030646199ff847","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-2","para":"55-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EA356-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Entity T, a <a href=\"/glossary/p/#public-entity\" class=\"term\" title=\"An entity that meets any of the following criteria: Has equity securities that trade in a public market, either on a stock exchange (domestic or foreign) or in an over-the-counter market, including securities quoted only locally or regionally Makes a filing with a regulatory agency in preparation for the sale of any class of equity securities in a public market Is controlled by an entity covered by the preceding criteria. That is, a subsidiary of a public entity is itself a public entity. An entity that has only debt securities trading in a public market (or that has made a filing with a regulatory agency in preparation to trade only debt securities) is not a public entity.\"><span>public entity</span></a>, grants share appreciation rights with the same terms and conditions as those described in Example 1 (see paragraph <a href=\"/asc/718/20/#718-20-55-4\" class=\"xref\">718-20-55-4</a>). </span></span> <span class=\"sfragment\" id=\"sfr_CD8EA4B9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As in Example 1, Case A, Entity T makes an accounting policy election in accordance with paragraph <a href=\"/asc/718/10/#718-10-35-3\" class=\"xref\">718-10-35-3</a> to estimate the number of forfeitures expected to occur and includes that estimate in its initial accrual of compensation costs. </span></span> <span class=\"sfragment\" id=\"sfr_CD8EA6B1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Each stock appreciation right entitles the holder to receive an amount in cash equal to the increase in value of 1 share of Entity T stock over $30. Entity T determines the grant-date <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.\"><span>fair value</span></a> of each stock appreciation right in the same manner as a <a href=\"/glossary/s/#share-option\" class=\"term\" title=\"A contract that gives the holder the right, but not the obligation, either to purchase (to call) or to sell (to put) a certain number of shares at a predetermined price for a specified period of time.\"><span>share option</span></a> and uses the same assumptions and option-pricing model used to estimate the fair value of the share options in that Example; consequently, the grant-date fair value of each stock appreciation right is $14.69 (see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/718/20/#718-20-55-7\" class=\"xref\">718-20-55-7 through 55-9</a></div>). The awards cliff-<a href=\"/glossary/v/#vest\" class=\"term\" title=\"To earn the rights to. A share-based payment award becomes vested at the date that the grantee's right to receive or retain shares, other instruments, or cash under the award is no longer contingent on satisfaction of either a service condition or a performance condition. Market conditions are not vesting conditions. The stated vesting provisions of an award often establish the employee's requisite service period or the nonemployee's vesting period, and an award that has reached the end of the applicable period is vested. However, as indicated in the definition of requisite service period and equally applicable to a nonemployee's vesting period, the stated vesting period may differ from those periods in certain circumstances. Thus, the more precise terms would be options, shares, or awards for which the requisite good has been delivered or service has been rendered and the end of the employee's requisite service period or the nonemployee's vesting period.\"><span>vest</span></a> at the end of three years of service (an explicit and requisite service period of three years). The number of stock appreciation rights for which the requisite service is expected to be rendered is estimated at the <a href=\"/glossary/g/#grant-date\" class=\"term\" title=\"The date at which a grantor and a grantee reach a mutual understanding of the key terms and conditions of a share-based payment award. The grantor becomes contingently obligated on the grant date to issue equity instruments or transfer assets to a grantee who delivers goods or renders services or purchases goods or services as a customer. Awards made under an arrangement that is subject to shareholder approval are not deemed to be granted until that approval is obtained unless approval is essentially a formality (or perfunctory), for example, if management and the members of the board of directors control enough votes to approve the arrangement. Similarly, individual awards that are subject to approval by the board of directors, management, or both are not deemed to be granted until all such approvals are obtained. The grant date for an award of equity instruments is the date that a grantee begins to benefit from, or be adversely affected by, subsequent changes in the price of the grantor's equity shares. Paragraph 718-10-25-5 provides guidance on determining the grant date. See Service Inception Date.\"><span>grant date</span></a> to be 821,406 (900,000 ×.97<sup class=\"ph sup\">3</sup>). Thus, the fair value of the <a href=\"/glossary/a/#award\" class=\"term\" title=\"The collective noun for multiple instruments with the same terms and conditions granted at the same time either to a single grantee or to a group of grantees. An award may specify multiple vesting dates, referred to as graded vesting, and different parts of an award may have different expected terms. References to an award also apply to a portion of an award.\"><span>award</span></a> as of January 1, 20X5, is $12,066,454 (821,406 × $14.69). For simplicity, this Example assumes that estimated forfeitures equal actual forfeitures. </span></span> </div> </div>","snippet":"Entity T, a public entity, grants share appreciation rights with the same terms and conditions as those described in Example 1 (see paragraph 718-20-55-4). As in Example 1, Case A, Entity T makes an accounting policy ele…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d754e3ef0c0ee960e5403be5f78b83da7c782546cb82fa51cf683d5d31056186","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-3","para":"55-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EA8A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/718/30/#718-30-35-4\" class=\"xref\">718-30-35-4</a> permits a <a href=\"/glossary/n/#nonpublic-entity\" class=\"term\" title=\"Any entity other than one that meets any of the following criteria: Has equity securities that trade in a public market either on a stock exchange (domestic or foreign) or in an over-the-counter market, including securities quoted only locally or regionally Makes a filing with a regulatory agency in preparation for the sale of any class of equity securities in a public market Is controlled by an entity covered by the preceding criteria. An entity that has only debt securities trading in a public market (or that has made a filing with a regulatory agency in preparation to trade only debt securities) is a nonpublic entity.\"><span>nonpublic entity</span></a> to measure share-based payment liabilities at either fair value (or, in some cases, <a href=\"/glossary/c/#calculated-value\" class=\"term\" title=\"A measure of the value of a share option or similar instrument determined by substituting the historical volatility of an appropriate industry sector index for the expected volatility of a nonpublic entity's share price in an option-pricing model.\"><span>calculated value</span></a>) or <a href=\"/glossary/i/#intrinsic-value\" class=\"term\" title=\"The amount by which the fair value of the underlying stock exceeds the exercise price of an option. For example, an option with an exercise price of $20 on a stock whose current market price is $25 has an intrinsic value of $5. (A nonvested share may be described as an option on that share with an exercise price of zero. Thus, the fair value of a share is the same as the intrinsic value of such an option on that share.)\"><span>intrinsic value</span></a>. If a nonpublic entity elects to measure those liabilities at fair value, the accounting demonstrated in this Example would be applicable. </span></span> <span class=\"sfragment\" id=\"sfr_CD8EAA6D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/718/30/#718-30-35-3\" class=\"xref\">718-30-35-3</a> requires that share-based compensation liabilities be recognized at fair value or a portion thereof (depending on the percentage of requisite service rendered at the reporting date) and be remeasured at each reporting date through the date of <a href=\"/glossary/s/#settlement-of-an-award\" class=\"term\" title=\"An action or event that irrevocably extinguishes the issuing entity's obligation under a share-based payment award. Transactions and events that constitute settlements include the following: Exercise of a share option or lapse of an option at the end of its contractual term Vesting of shares Forfeiture of shares or share options due to failure to satisfy a vesting condition An entity's repurchase of instruments in exchange for assets or for fully vested and transferable equity instruments. The vesting of a share option is not a settlement because the entity remains obligated to issue shares upon exercise of the option.\"><span>settlement</span></a>; consequently, compensation cost recognized during each year of the three-year vesting period (as well as during each year thereafter through the date of settlement) will vary based on changes in the award's fair value. </span></span> <span class=\"sfragment\" id=\"sfr_CD8EABFD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As of December 31, 20X5, the assumed fair value is $10 per stock appreciation right; hence, the fair value of the award is $8,214,060 (821,406 × $10). The share-based compensation liability as of December 31, 20X5, is $2,738,020 ($8,214,060 ÷ 3) to account for the portion of the award related to the service rendered in 20X5 (1 year of the 3-year requisite service period). For convenience, this Example assumes that journal entries to account for the award are performed at year-end. The journal entries for 20X5 are as follows. </span></span> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-2E86BA89-B8E4-4D29-B513-26D0691DCF73\"> <li class=\"li\" id=\"d3e15151-113912__SL6418377-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15204\"> <img src=\"/asc-img/GUID-CB26116B-8E6D-4685-ABE4-843858F7D2D5-low.gif\" altsource=\"GUID-CB26116B-8E6D-4685-ABE4-843858F7D2D5-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EB077-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Compensation cost \" $2,738,020 \" Share-based compensation liability \" $2,738,020 \"\t</div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-F260D62D-A59D-406E-B1BA-DEF5A4637DB9\"> <li class=\"li\" id=\"d3e15151-113912__SL6418378-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EB191-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize compensation cost. </span></span> </div> </li> </ul> </li> <li class=\"li\" id=\"d3e15151-113912__SL6418379-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15211\"> <img src=\"/asc-img/GUID-EBFB3890-F71E-44AB-9819-4107E42071F7-low.gif\" altsource=\"GUID-EBFB3890-F71E-44AB-9819-4107E42071F7-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EB4F3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Deferred tax asset \" $958,307 \" Deferred tax benefit \" $958,307 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-7D37B940-BD6D-4D53-9519-37A353EB61C2\"> <li class=\"li\" id=\"d3e15151-113912__SL6418380-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EB606-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize the deferred tax asset for the temporary difference related to compensation cost ($2,738,020 ×.35 = $958,307). </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"Paragraph 718-30-35-4 permits a nonpublic entity to measure share-based payment liabilities at either fair value (or, in some cases, calculated value) or intrinsic value. If a nonpublic entity elects to measure those lia…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:778cfac5d311374cf8accb90c19e13b53db8343b697f7b0aa7a5b4e36a6058ac","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-4","para":"55-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EB74A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As of December 31, 20X6, the fair value is assumed to be $25 per stock appreciation right; hence, the award's fair value is $20,535,150 (821,406 × $25), and the corresponding liability at that date is $13,690,100 ($20,535,150 × 2/3) because service has been provided for 2 years of the 3-year requisite service period. Compensation cost recognized for the award in 20X6 is $10,952,080 ($13,690,100 - $2,738,020). Entity T recognizes the following journal entries for 20X6. </span></span> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-06A5FEE4-092A-4042-9D97-248B4344E9AB\"> <li class=\"li\" id=\"d3e15151-113912__SL6418381-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15221\"> <img src=\"/asc-img/GUID-4BDBCAC9-7CAC-4C07-861F-E57752F4F84A-low.gif\" altsource=\"GUID-4BDBCAC9-7CAC-4C07-861F-E57752F4F84A-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EBB00-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Compensation cost \" $10,952,080 \" Share-based compensation liability \" $10,952,080 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-5B808ED0-CA90-4A81-A23B-B67151C4F7C9\"> <li class=\"li\" id=\"d3e15151-113912__SL6418382-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EBC1A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize a share-based compensation liability of $13,690,100 and associated compensation cost. </span></span> </div> </li> </ul> </li> <li class=\"li\" id=\"d3e15151-113912__SL6418383-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15228\"> <img src=\"/asc-img/GUID-57D95D98-0C84-44FD-B25E-0A6E97D9F2A9-low.gif\" altsource=\"GUID-57D95D98-0C84-44FD-B25E-0A6E97D9F2A9-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EBF5B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Deferred tax asset \" $3,833,228 \" Deferred tax benefit \" $3,833,228 \"\t</div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-D27C25B0-A569-4086-9518-CE61FA950675\"> <li class=\"li\" id=\"d3e15151-113912__SL6418384-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EC067-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize the deferred tax asset for additional compensation cost ($10,952,080 ×.35 = $3,833,228). </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"As of December 31, 20X6, the fair value is assumed to be $25 per stock appreciation right; hence, the award's fair value is $20,535,150 (821,406 × $25), and the corresponding liability at that date is $13,690,100 ($20,53…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c0f3ed26b6d9cf933b5f4ae621f53bf16fd6c3391b10326a418d34ed2ed81e1","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-5","para":"55-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EC17A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As of December 31, 20X7, the fair value is assumed to be $20 per stock appreciation right; hence, the award's fair value is $16,428,120 (821,406 × $20), and the corresponding liability at that date is $16,428,120 ($16,428,120 × 1) because the award is fully vested. Compensation cost recognized for the liability award in 20X7 is $2,738,020 ($16,428,120 - $13,690,100). Entity T recognizes the following journal entries for 20X7. </span></span> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-D854CE9D-D8BE-4709-AE9A-2AC4D8F6EE14\"> <li class=\"li\" id=\"d3e15151-113912__SL6418385-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15238\"> <img src=\"/asc-img/GUID-A69FC565-DB4D-4CC1-9C9B-1EC854D2CD21-low.gif\" altsource=\"GUID-A69FC565-DB4D-4CC1-9C9B-1EC854D2CD21-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EC542-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Compensation cost \" $2,738,020 \" Share-based compensation liability \" $2,738,020 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-5A636C13-212B-499C-956C-6429385FADF5\"> <li class=\"li\" id=\"d3e15151-113912__SL6418386-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EC651-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize a share-based compensation liability of $16,428,120 and associated compensation cost. </span></span> </div> </li> </ul> </li> <li class=\"li\" id=\"d3e15151-113912__SL6418387-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15245\"> <img src=\"/asc-img/GUID-433FE134-37A9-477F-8DC2-9D777365A709-low.gif\" altsource=\"GUID-433FE134-37A9-477F-8DC2-9D777365A709-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EC975-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Deferred tax asset \" $958,307 \" Deferred tax benefit \" $958,307 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-14B50C1F-9DC7-4F7D-92D0-0A34ABF00AA5\"> <li class=\"li\" id=\"d3e15151-113912__SL6418388-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8ECA84-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize the deferred tax asset for additional compensation cost ($2,738,020 ×.35 = $958,307). </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"As of December 31, 20X7, the fair value is assumed to be $20 per stock appreciation right; hence, the award's fair value is $16,428,120 (821,406 × $20), and the corresponding liability at that date is $16,428,120 ($16,42…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7655e2fc33a9dc4b94c9217d3f1c5cd75dfd4dda8a57e8c61e07f0eb28366d11","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-6","para":"55-6","html":"<div class=\"asc-body\"><div class=\"norm-text\">The share-based liability award is as follows.<ul class=\"ul simple\" id=\"d3e15151-113912__GUID-C69769B9-2D08-4E37-90D9-3A0C09935DB7\"><li class=\"li\" id=\"d3e15151-113912__SL6418389-113912\"><div class=\"p\"><div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15257\"><img src=\"/asc-img/GUID-0E7049D3-F753-4E2E-AE1C-B6EB9CE76F01-low.gif\" altsource=\"GUID-0E7049D3-F753-4E2E-AE1C-B6EB9CE76F01-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"sfr_CD8ED00F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Year Total Value of Award at Year-End Pretax Cost for Year Cumulative Pretax Cost 20X5 \" $8,214,060 (821,406 × $10) \" \" $2,738,020 ($8,214,060 ÷ 3) \" \" $2,738,020 \" 20X6 \" $20,535,150 (821,406 × $25) \" \" $10,952,080 [($20,535,150 × ⅔) - $2,738,020] \" \" $13,690,100 \" 20X7 \" $16,428,120 (821,406 × $20) \" \" $2,738,020 ($16,428,120 - $13,690,100) \" \" $16,428,120 \"\t</div></div></div></li></ul></div> </div>","snippet":"The share-based liability award is as follows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30683f31fc1a1f4ccfb793552b648d4be38df52ecb53589aef3e62f94df32b80","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-7","para":"55-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8ED1A0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For simplicity, this Example assumes that all of the stock appreciation rights are exercised on the same day, that the liability award's fair value is $20 per stock appreciation right, and that Entity T has already recognized its income tax expense for the year without regard to the effects of the exercise of the <a href=\"/glossary/e/#employee\" class=\"term\" title=\"An individual over whom the grantor of a share-based compensation award exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (IRS) Revenue Ruling 87-41. A reporting entity based in a foreign jurisdiction would determine whether an employee-employer relationship exists based on the pertinent laws of that jurisdiction. Accordingly, a grantee meets the definition of an employee if the grantor consistently represents that individual to be an employee under common law. The definition of an employee for payroll tax purposes under the U.S. Internal Revenue Code includes common law employees. Accordingly, a grantor that classifies a grantee potentially subject to U.S. payroll taxes as an employee also must represent that individual as an employee for payroll tax purposes (unless the grantee is a leased employee as described below). A grantee does not meet the definition of an employee solely because the grantor represents that individual as an employee for some, but not all, purposes. For example, a requirement or decision to classify a grantee as an employee for U.S. payroll tax purposes does not, by itself, indicate that the grantee is an employee because the grantee also must be an employee of the grantor under common law. A leased individual is deemed to be an employee of the lessee if all of the following requirements are met: The leased individual qualifies as a common law employee of the lessee, and the lessor is contractually required to remit payroll taxes on the compensation paid to the leased individual for the services provided to the lessee. The lessor and lessee agree in writing to all of the following conditions related to the leased individual: The lessee has the exclusive right to grant stock compensation to the individual for the employee service to the lessee. The lessee has a right to hire, fire, and control the activities of the individual. (The lessor also may have that right.) The lessee has the exclusive right to determine the economic value of the services performed by the individual (including wages and the number of units and value of stock compensation granted). The individual has the ability to participate in the lessee's employee benefit plans, if any, on the same basis as other comparable employees of the lessee. The lessee agrees to and remits to the lessor funds sufficient to cover the complete compensation, including all payroll taxes, of the individual on or before a contractually agreed upon date or dates. A nonemployee director does not satisfy this definition of employee. Nevertheless, nonemployee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer's shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards granted to nonemployee directors for their services as directors. Awards granted to those individuals for other services shall be accounted for as awards to nonemployees. (P) December 16, 2026; (N) December 16, 2026220-40-65-1An individual over whom a reporting entity exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (IRS) Revenue Ruling 87-41. A reporting entity based in a foreign jurisdiction would determine whether an employee-employer relationship exists based on the pertinent laws of that jurisdiction. Accordingly, an individual meets the definition of an employee if the reporting entity consistently represents that individual to be an employee under common law. The definition of an employee for payroll tax purposes under the U.S. Internal Revenue Code includes common law employees. Accordingly, a reporting entity that classifies an individual potentially subject to U.S. payroll taxes as an employee also must represent that individual as an employee for payroll tax purposes (unless the individual is a leased employee as described below). An individual that meets the definition of an employee includes, but is not limited to, a full-time, part-time, temporary, or seasonal employee. An individual does not meet the definition of an employee solely because the reporting entity represents that individual as an employee for some, but not all, purposes. For example, a requirement or decision to classify an individual as an employee for U.S. payroll tax purposes does not, by itself, indicate that the individual is an employee because the individual also must be an employee of the reporting entity under common law. A leased individual is deemed to be an employee of the lessee if all of the following requirements are met: The leased individual qualifies as a common law employee of the lessee, and the lessor is contractually required to remit payroll taxes on the compensation paid to the leased individual for the services provided to the lessee. The lessor and lessee agree in writing to all of the following conditions related to the leased individual: The lessee has the exclusive right to grant compensation to the individual for the employee service to the lessee. The lessee has a right to hire, fire, and control the activities of the individual. (The lessor also may have that right.) The lessee has the exclusive right to determine the economic value of the services performed by the individual (including wages and the number of units and value of stock compensation granted). The individual has the ability to participate in the lessee's employee benefit plans, if any, on the same basis as other comparable employees of the lessee. The lessee agrees to and remits to the lessor funds sufficient to cover the complete compensation, including all payroll taxes, of the individual on or before a contractually agreed upon date or dates. A nonemployee director does not satisfy this definition of employee. Nevertheless, nonemployee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer's shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards and other compensation granted to nonemployee directors for their services as directors. Awards granted and compensation paid to those individuals for other services shall be accounted for as awards and compensation to nonemployees.\"><span>employee</span></a> stock appreciation rights. In other words, current tax expense and current taxes payable were recognized based on taxable income and deductions before consideration of additional deductions from exercise of the stock appreciation rights. The amount credited to cash for the exercise of the stock appreciation rights is equal to the share-based compensation liability of $16,428,120. </span></span> </div> </div>","snippet":"For simplicity, this Example assumes that all of the stock appreciation rights are exercised on the same day, that the liability award's fair value is $20 per stock appreciation right, and that Entity T has already recog…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29d48dc1fb5595fdf221a7e2dc56d347b4a3a49eea73b21b1c4baabbd8775e6d","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-8","para":"55-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8ED300-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">At exercise the journal entry is as follows. </span></span> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-87B30A8B-C730-4B85-8EE2-85C8E300AD69\"> <li class=\"li\" id=\"d3e15151-113912__SL6418390-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15275\"> <img src=\"/asc-img/GUID-C0DEAC2C-32D5-4C15-B6DC-F6C24354D237-low.gif\" altsource=\"GUID-C0DEAC2C-32D5-4C15-B6DC-F6C24354D237-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8ED78F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Share-based compensation liability \" $16,428,120 \" \"Cash (821,406 × $20)\" \" $16,428,120 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-1E2ED4A5-A673-4B66-9B4B-38DACC662481\"> <li class=\"li\" id=\"d3e15151-113912__SL6418391-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8ED8CA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize the cash payment to employees from stock appreciation right exercise. </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"At exercise the journal entry is as follows.\nTo recognize the cash payment to employees from stock appreciation right exercise.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3503c74b6390e1181d7ed7ef90839fcce91490179eedff34cf728519b72b45d5","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-9","para":"55-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8ED9D5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The cash paid to the employees on the date of exercise is deductible for tax purposes. The tax benefit is $5,749,842 ($16,428,120 ×.35). </span></span> </div> </div>","snippet":"The cash paid to the employees on the date of exercise is deductible for tax purposes. The tax benefit is $5,749,842 ($16,428,120 ×.35).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8f515a51493ee0048c58ad1bb274500ef7c4ef2a7300a2083642b1d5a49f453","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-10","para":"55-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EDB0A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">At exercise the journal entry is as follows. </span></span> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-39641308-B43D-4B77-BFCB-3D3A81DE2AE5\"> <li class=\"li\" id=\"d3e15151-113912__SL6418392-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15295\"> <img src=\"/asc-img/GUID-059C4340-002D-420F-A83B-8C9EB60D9A7A-low.gif\" altsource=\"GUID-059C4340-002D-420F-A83B-8C9EB60D9A7A-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EDEDD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Deferred tax expense \" $5,749,842 \" Deferred tax asset \" $5,749,842 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-B784A526-E2A2-4904-892E-88D4E97F9740\"> <li class=\"li\" id=\"d3e15151-113912__SL6418393-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EE001-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To write off the deferred tax asset related to the stock appreciation rights. </span></span> </div> </li> </ul> </li> <li class=\"li\" id=\"d3e15151-113912__SL6418394-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15151-113912__tbl-d3e15302\"> <img src=\"/asc-img/GUID-36DE8A00-C8A1-4459-98F9-876E6D9C3AD3-low.gif\" altsource=\"GUID-36DE8A00-C8A1-4459-98F9-876E6D9C3AD3-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EE37C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Current taxes payable \" $5,749,842 \" Current tax expense \" $5,749,842 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15151-113912__GUID-DFABA111-7023-47A5-8472-FEA2236924F6\"> <li class=\"li\" id=\"d3e15151-113912__SL6418395-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EE48C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To adjust current tax expense and current taxes payable to recognize the current tax benefit from deductible compensation cost. </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"At exercise the journal entry is as follows.\nTo write off the deferred tax asset related to the stock appreciation rights.\nTo adjust current tax expense and current taxes payable to recognize the current tax benefit from…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d643dc42c213459bd23930d4065d61c9ff647a12101803801d75cb1bcca1423f","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-11","para":"55-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EE5A8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the stock appreciation rights had expired worthless, the share-based compensation liability account and deferred tax asset account would have been adjusted to zero through the income statement as the award's fair value decreased. </span></span> </div> </div>","snippet":"If the stock appreciation rights had expired worthless, the share-based compensation liability account and deferred tax asset account would have been adjusted to zero through the income statement as the award's fair valu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e3a6b3b7507bde35f94291c9a2de4194a6082fdeca65ba4bebce32451965d62","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-12","para":"55-12","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Example illustrates the guidance in paragraphs <a href=\"/asc/718/30/#718-30-35-4\" class=\"xref\">718-30-35-4</a> and <div class=\"xref-range displayInline\"><a href=\"/asc/718/740/#718-740-25-2\" class=\"xref\">718-740-25-2 through 25-4</a></div>.</div> </div>","snippet":"This Example illustrates the guidance in paragraphs 718-30-35-4 and 718-740-25-2 through 25-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73c91879d96e6550d3b10df27bdcfcfabd276683962ccb4f07e6c5095ad45e8a","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-12A","para":"55-12A","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EE6CD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Example (see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/718/30/#718-30-55-13\" class=\"xref\">718-30-55-13 through 55-20</a></div>) describes employee awards. However, the principles on how to account for the various aspects of employee awards, except for the compensation cost attribution and certain inputs to valuation, are the same for nonemployee awards. Consequently, a nonpublic entity can make the accounting policy election in paragraph <a href=\"/asc/718/30/#718-30-30-2\" class=\"xref\">718-30-30-2</a> to change its measurement of all liability-classified nonemployee awards from fair value to intrinsic value and remeasure those awards each reporting period as illustrated in this Example. Therefore, the guidance in this Example may serve as implementation guidance for similar liability-classified nonemployee awards.</span></span> </div> </div>","snippet":"This Example (see paragraphs 718-30-55-13 through 55-20) describes employee awards. However, the principles on how to account for the various aspects of employee awards, except for the compensation cost attribution and c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c41b1bb3615207a5ef1ba017f5d2f61de340dbb54bafbd9ddfd72604b763c18","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-12B","para":"55-12B","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EE7E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Compensation cost attribution for awards to nonemployees may be the same or different for liability-classified employee awards. That is because an entity is required to recognize compensation cost for nonemployee awards in the same manner as if the entity had paid cash in accordance with paragraph <a href=\"/asc/718/10/#718-10-25-2C\" class=\"xref\">718-10-25-2C</a>. Additionally, valuation amounts used in this Example could be different because an entity may elect to use the contractual term as the expected term of share options and similar instruments when valuing nonemployee share-based payment transactions. </span></span> </div> </div>","snippet":"Compensation cost attribution for awards to nonemployees may be the same or different for liability-classified employee awards. That is because an entity is required to recognize compensation cost for nonemployee awards …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9ccf9ab1190dfe89c0b7866dd2203bab147efd88c0444eaf26d0c78aa919a83","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-13","para":"55-13","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EE944-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">On January 1, 20X6, Entity W, a nonpublic entity that has chosen the accounting policy of using the intrinsic value method of accounting for share-based payments that are classified as liabilities in accordance with paragraphs <a href=\"/asc/718/30/#718-30-30-2\" class=\"xref\">718-30-30-2</a> and <a href=\"/asc/718/30/#718-30-35-4\" class=\"xref\">718-30-35-4</a>, grants 100 cash-settled stock appreciation rights with a 5-year life to each of its 100 employees. Each stock appreciation right entitles the holder to receive an amount in cash equal to the increase in value of 1 share of Entity W's stock over $7. The awards cliff-vest at the end of three years of service (an explicit and requisite service period of three years). For simplicity, the Example assumes that no forfeitures occur during the vesting period and does not reflect the accounting for income tax consequences of the awards. </span></span> </div> </div>","snippet":"On January 1, 20X6, Entity W, a nonpublic entity that has chosen the accounting policy of using the intrinsic value method of accounting for share-based payments that are classified as liabilities in accordance with para…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d1a6091ae2d6b8e27419add0f9d90a9ae87178e9cf2ec3411801efdfbeedc8","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-14","para":"55-14","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EEA85-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Because of Entity W's accounting policy decision to use intrinsic value, all of its share-based payments that are classified as liabilities are recognized at intrinsic value (or a portion thereof, depending on the percentage of requisite service that has been rendered) at each reporting date through the date of settlement; consequently, the compensation cost recognized in each year of the three-year requisite service period will vary based on changes in the liability award's intrinsic value. As of December 31, 20X6, Entity W stock is valued at $10 per share; hence, the intrinsic value is $3 per stock appreciation right ($10 - $7), and the intrinsic value of the award is $30,000 (10,000 × $3). The compensation cost to be recognized for 20X6 is $10,000 ($30,000 ÷ 3), which corresponds to the service provided in 20X6 (1 year of the 3-year service period). For convenience, this Example assumes that journal entries to account for the award are performed at year-end. The journal entry for 20X6 is as follows. </span></span> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-E1C72689-53EA-47BF-BB10-B34482384E2B\"> <li class=\"li\" id=\"d3e15309-113912__SL6418396-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15309-113912__tbl-d3e15338\"> <img src=\"/asc-img/GUID-7573FF28-4341-4BB4-8A82-4EF445F2CF2C-low.gif\" altsource=\"GUID-7573FF28-4341-4BB4-8A82-4EF445F2CF2C-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EEDBB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Compensation cost \" $10,000 \" Share-based compensation liability \" $10,000 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-A6347BF1-47D0-4CD5-8E23-2708FBC93E45\"> <li class=\"li\" id=\"d3e15309-113912__SL6418397-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EEEC2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize compensation cost. </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"Because of Entity W's accounting policy decision to use intrinsic value, all of its share-based payments that are classified as liabilities are recognized at intrinsic value (or a portion thereof, depending on the percen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b97155a3c06394f75738793a651d33be2d45730359cdb8f567690891f6eb5bc1","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-15","para":"55-15","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EEFD2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As of December 31, 20X7, Entity W stock is valued at $8 per share; hence, the intrinsic value is $1 per stock appreciation right ($8 - $7), and the intrinsic value of the award is $10,000 (10,000 × $1). The decrease in the intrinsic value of the award is $20,000 ($10,000 - $30,000). Because services for 2 years of the 3-year service period have been rendered, Entity W must recognize cumulative compensation cost for two-thirds of the intrinsic value of the award, or $6,667 ($10,000 × 2/3); however, Entity W recognized compensation cost of $10,000 in 20X5. Thus, Entity W must recognize an entry in 20X7 to reduce cumulative compensation cost to $6,667. </span></span> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-A5E3725C-0AC4-48E7-80CB-9C763506BC2D\"> <li class=\"li\" id=\"d3e15309-113912__SL6418398-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15309-113912__tbl-d3e15348\"> <img src=\"/asc-img/GUID-CB07161A-CBAC-414A-BD77-C1DF5EA8894C-low.gif\" altsource=\"GUID-CB07161A-CBAC-414A-BD77-C1DF5EA8894C-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8EF335-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Share-based compensation liability \" $3,333 \" Compensation cost \" $3,333 \"\t</div></div> </div> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-FBBB52C5-43D9-476D-BACA-A7D666C456C2\"> <li class=\"li\" id=\"d3e15309-113912__SL6418399-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8EFB33-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To adjust cumulative compensation cost ($6,667 - $10,000). </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"As of December 31, 20X7, Entity W stock is valued at $8 per share; hence, the intrinsic value is $1 per stock appreciation right ($8 - $7), and the intrinsic value of the award is $10,000 (10,000 × $1). The decrease in t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87b083385a36e8ea238b97aaf35b05916ae491768e847546afdc9f5b8c07db7f","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-16","para":"55-16","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8EFF61-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As of December 31, 20X8, Entity W stock is valued at $15 per share; hence, the intrinsic value is $8 per stock appreciation right ($15 - $7), and the intrinsic value of the award is $80,000 (10,000 × $8). The cumulative compensation cost recognized as of December 31, 20X8, is $80,000 because the award is fully vested. The journal entry for 20X8 is as follows. </span></span> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-9871F7B4-3F65-4771-B3EB-74E442F36D33\"> <li class=\"li\" id=\"d3e15309-113912__SL6418400-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15309-113912__tbl-d3e15358\"> <img src=\"/asc-img/GUID-D5E78D34-BE33-4F8D-88A7-91F204F74DA9-low.gif\" altsource=\"GUID-D5E78D34-BE33-4F8D-88A7-91F204F74DA9-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8F05B2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Compensation cost \" $73,333 \" Share-based compensation liability \" $73,333 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-7C8A794F-576A-468C-8FD9-DA10DD95AA0E\"> <li class=\"li\" id=\"d3e15309-113912__SL6418401-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8F0729-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize compensation cost ($80,000 - $6,667). </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"As of December 31, 20X8, Entity W stock is valued at $15 per share; hence, the intrinsic value is $8 per stock appreciation right ($15 - $7), and the intrinsic value of the award is $80,000 (10,000 × $8). The cumulative …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93eb080ee7d0b2f9c83750531c5768f9340675c642ff2a1d2c6f3b19a9c7c089","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-17","para":"55-17","html":"<div class=\"asc-body\"><div class=\"norm-text\">The share-based liability award at intrinsic value is as follows.<ul class=\"ul simple\" id=\"d3e15309-113912__GUID-9D854B15-5622-456D-9021-B390458187EF\"><li class=\"li\" id=\"d3e15309-113912__SL6418402-113912\"><div class=\"p\"><div class=\"fig figure fignone\" id=\"d3e15309-113912__tbl-d3e15370\"><img src=\"/asc-img/GUID-5488AEED-EFE6-4E77-BF96-F0DB05715128-low.gif\" altsource=\"GUID-5488AEED-EFE6-4E77-BF96-F0DB05715128-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"sfr_CD8F0BCF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Year Total Value of Award at Year-End Pretax Cost for Year Cumulative Pretax Cost 20X6 \" $30,000 (10,000 × $3) \" \" $10,000 ($30,000 ÷ 3) \" \" $10,000 \" 20X7 \" $10,000 (10,000 × $1) \" \" $(3,333) [($10,000 × ⅔) - $10,000] \" \" $6,667 \" 20X8 \" $80,000 (10,000 × $8) \" \" $73,333 ($80,000 - $6,667) \" \" $80,000 \"\t</div></div></div></li></ul></div> </div>","snippet":"The share-based liability award at intrinsic value is as follows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21769cc621f9224bfc92e7f0a41598ff10b23b2323e2c9896d37ca37392a792e","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-18","para":"55-18","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8F0D2C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For simplicity, this Example assumes that all of the stock appreciation rights are settled on the day that they vest, December 31, 20X8, when the share price is $15 and the intrinsic value is $8 per share. The cash paid to settle the stock appreciation rights is equal to the share-based compensation liability of $80,000. </span></span> </div> </div>","snippet":"For simplicity, this Example assumes that all of the stock appreciation rights are settled on the day that they vest, December 31, 20X8, when the share price is $15 and the intrinsic value is $8 per share. The cash paid …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cf24fa92077e5408c0b6005d39441d9ec01e327e83c2cbcc9d3f08691c0ac76","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-19","para":"55-19","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8F0E76-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">At exercise the journal entry is as follows. </span></span> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-C5ADB859-A217-496B-9048-E39A8FC7B615\"> <li class=\"li\" id=\"d3e15309-113912__SL6418403-113912\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e15309-113912__tbl-d3e15388\"> <img src=\"/asc-img/GUID-5F8BF85D-E99E-4E98-AD05-FE7D179889BD-low.gif\" altsource=\"GUID-5F8BF85D-E99E-4E98-AD05-FE7D179889BD-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_CD8F12A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\">Share-based compensation liability \" $80,000 \" \"Cash (10,000 × $8)\" \" $80,000 \" </div></div> </div> <ul class=\"ul simple\" id=\"d3e15309-113912__GUID-B0B61650-6263-4E23-A31C-8BCAA172E30E\"> <li class=\"li\" id=\"d3e15309-113912__SL6418404-113912\"> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_CD8F1408-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To recognize the cash payment to employees for settlement of stock appreciation rights. </span></span> </div> </li> </ul> </li> </ul> </div> </div>","snippet":"At exercise the journal entry is as follows.\nTo recognize the cash payment to employees for settlement of stock appreciation rights.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65da71e1d562055be708c5daa5df2801e6447b0488f3838693562b46513dc72b","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}},{"citation":"718-30-55-20","para":"55-20","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_CD8F1531-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the stock appreciation rights had not been settled, Entity W would continue to remeasure those remaining awards at intrinsic value at each reporting date through the date they are exercised or otherwise settled. </span></span> </div> </div>","snippet":"If the stock appreciation rights had not been settled, Entity W would continue to remeasure those remaining awards at intrinsic value at each reporting date through the date they are exercised or otherwise settled.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6919509c7ff912221972d38e123530b5c158cde46789c699339b2e6c7d6e3b16","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85bc4e7314de8ec50c3bd0ff49cb00c0c6f1cf12b6e098b39ca934c734453857","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480815","source_sha256":"c23e1a232cd0ac79fd19df7f26859a733abeaad68343120063f907fdc94cebb6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af8d4a931ab3f5db8f26e8add6c377d81d4530e73f323362001c676ae251be9d","downloaded_from":"2026-09-10T01:05:10.387Z","last_downloaded_at":"2026-09-10T01:05:10.387Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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